H  E 

f\ka 

DOCUMENTS 


UC-NRLF 


PUBLIC   SERVICE   COMMISSION 

FOR   THE 

FIRST   DISTRICT 


RULES  ADOPTED 

FOR 

Chief  Engineer's  Determination  of  Costs 
October  17,  1913 


E  142-500-N.  '13  (P) 


••/ 


•      •  •  •     •  • 

•    •    •  •  ••  • 

•      •  ••  •    • 


•    •  •  ••  • 

•  •   •      •  • 


•  •        ! 


Rules  for  the  Chief  Engineer's  Determinations  of  Costs 

under  Contract  Xo.  3  and  Contract  No.  4  and 

the  Related  Certificates. 

(I)  The  determinations  of  the  Engineer  are  to  be  compiled 
under  the  supervision  of  the  Deputy  Engineer  of  Subway  Con- 
struction, by  the  Estimates  Division,  from  Statements  of  .Costs 
covering  the  various  items  making  up  such  costs. 

The  Costs  referred  to  are  the  Cost  of  Construction  and  Cost  of 
Equipment  classified  under  the  several  groups  mentioned  in  the 
contracts  and  the  related  certificates ;  as  for  example : 
Cost  of  Construction  of  the  Railroad. 
Cost  of  Equipment  of  the  Railroad. 
Reconstruction  of  existing  railroads  for  initial  operation: 

Cost  of  Construction. 

Cost  of  Equipment. 
Additional  Track  Certificates : 

Actual  cost  of  plant  and  structure. 

Actual  cost  of  Equipment. 
Cost  of  construction  of  additions : 

Cost  of  additional  equipment. 

Etc.,  etc.,  etc. 
Under  each  of  the  above  groups  the  charges  shall  be  further 
classified  according  to  the  items  mentioned  in  the  definitions  of 
Cost  of  Construction  and  Cost  of  Equipment ;  as  for  example : 
Labor  and  materials. 
Real  estate. 

Debt  discount  and  expense. 
Etc.,  etc.,  etc. 

(II)  Such  statements  of  Costs  are  to  be  prepared  and  certified 
to  by  the  following  bureaus  and  divisions  of  the  Public  Service 
Commission : 

(A)  Equipment  Inspection  Bureau. 

This  bureau  will  certify  to  all  Equipment  charges  with  respect 
to  (1)  Labor  and  materials,  (4)  or  (5)  Lessee's  superintendence, 
engineering,  etc.  (allocated  and  unallocated),  and  Interest,  Taxes, 
etc.,   susceptible  of  allocation  to  and  chargeable  to  any  specific 


M259774 


Equipment  item  in  accordance  with  the  Uniform  System  of  Ac- 
counts. 

The  bureau  will  assign  and  check  Specific  Authorizations  to 
the  Company  covering  any  Equipment  work,  as  hereinafter  de- 
scribed. 

(B)  Estimates  Division. 

This  division  will  certify  to  construction  charges  of  the  Rail- 
road (not  otherwise  specifically  provided  for)  with  respect  to  (1) 
Labor  and  materials,  (4a)  City's  superintendence,  engineering,  etc. 
(Engineering  Department  salaries,  and  disbursements),  (5) 
Lessee's  superintendence,  engineering,  etc.,  in  connection  with  the 
above  Eailroad  construction  charges  (allocated  and  unallocated), 
and  Interest,  Taxes,  etc.,  susceptible  of  allocation  to  and  chargeable 
to  any  specific  Construction  item  in  accordance  with  the  Uniform 
System  of  Accounts. 

This  division  will  assign  and  check  Specific  Authorizations  to 
the  Company  covering  the  charges  designated  (5)  above,  as  here- 
inafter described. 

(C)  Statistical  Bureau. 

This  bureau  will  certify  to  all  Construction  and  Equipment 
charges  with  respect  to  (3)  Debt  discount  and  expense,  (4),  (5) 
or  (6)  Taxes,  and  (4),  (6)  or  (7)  Interest,  which  are  not  suscept- 
ible of  allocation  to  and  chargeable  to  a  specific  item  in  accordance 
with  the  Uniform  System  of  Accounts. 

This  bureau  will  assign  and  check  Specific  Authorizations  to 
the  Company  covering  all  the  above  charges,  as  hereinafter  de- 
scribed. 

(D)  Real  Estate  Bureau. 

This  bureau  will  certify  to  all  Construction  and  Equipment 
charges  with  respect  to  (2)  Real  Estate. 

This  bureau  will  assign  and  check  Specific  Authorizations  to 
the  Company  covering  all  such  real  estate  charges,  as  hereinafter 
described. 

(E)  Third  Division. 

This  division  will  certify  to  all  construction  charges  in  con- 
nection with  the  additional  track  and  extension  certificates  of  the 
Interborough  Rapid  Transit  Company,  with  respect  to  (1)  Labor 
and  materials,  (5)  Lessee's  superintendence,  engineering,  etc.  (allo- 
cated and  unallocated),  and  Interest,  Taxes,  etc.,  susceptible  of  allo- 

2 


cation  to  and  chargeable  to  any  specific  item  of  such  Construction 
charges  in  accordance  with  the  Uniform  System  of  Accounts. 

This  division  will  assign  and  check  Specific  Authorizations  to 
the  Company  covering  all  the  above'  charges,  as  hereinafter  de- 
scribed. 

(F)   Sixth  Division. 

This  division  will  certify  to  all  construction  charges  in  con- 
nection with  the  additional  track  and  extension  certificates  of  the 
New  York  Municipal  Railway  Corporation,  with  respect  to  (1) 
Labor  and  materials,  (5)  Lessee's  superintendence,  engineering, 
etc.  (allocated  and  unallocated),  and  Interest,  Taxes,  etc.,  suscept- 
ible of  allocation  to  and  chargeable  to  any  such  specific  construc- 
tion item  in  accordance  with  the  Uniform  System  of  Accounts. 

This  division  will  assign  and  check  Specific  Authorizations  to 
the  Company  covering  all  of  the  above  charges,  as  hereinafter  de- 
scribed. 

As  the  exigencies  of  the  work  may  require  there  may  be  other 
divisions  or  bureaus  to  which  responsible  charge  will  be  assigned, 
in  which  case  such  divisions  or  bureaus  will  assign  and  check  the 
Specific  Authorizations  to  the  Company  covering  such  work  coming 
under  their  supervision. 

(S)   Secretary  of  the  Commission. 

The  Secretary  will  certify  to  all  construction  charges  with  re- 
spect to  (4b)  the  Commission's  salaries,  disburserrients,  expenses, 
etc.  The  Secretary  will  not  have  any  direct  supervision  over  any 
Company  expenditures.  He  therefore  will  not  be  required  to  assign 
Specific  Authorizations. 

(Ill)  The  Company  shall  make  an  application  to  the  Chief 
Engineer  of  the  Commission  for  a  General  Authorization  to  proceed 
with  any  complete  project,  and  a  General  Authorization  to  cover 
such  work ;  such  as,  for  example,  the  Broadway- Myrtle  Avenue  con- 
nection under  the  New  York  Municipal  Eailway  Corporation  con- 
tract. 

The  Company  shall  also  make  an  application  for  Specific 
Authorization  number  to  cover  the  details  of  the  work  under  Gen- 
eral Authorization;  that  is,  whenever  any  work  is  contemplated 
which  will  involve  payments,  credits,  compensations  or  concessions 
of  whatsoever  character  having  in  any  way  to  do  with  the  Cost  of 
Construction  or  the  Cost  of  Equipment,  whether  the  making  of 
surveys,  preparation  of  plans,  specifications,  etc.,  or  actual  construe- 


tion  or  equipment  of  physical  property,  the  Company  shall  submit 
an  application  to  the  head  of  the  bureau  or  division  of  the  Com- 
mission in  charge  of  the  supervision  of  the  class  of  work  involved, 
in  accordance  with  the  foregoing  subdivisions  of  responsibility,  for* 
a  Specific  Authorization  number  against  which  to  charge  the  cost 
of  such  work.  An  application  shall  also  be  submitted  for  a  Specific 
Authorization  number  by  which  to  identify  Company  payments  or 
credits  necessary  on  account  of  Interest,  Taxes,  etc.,  which  are  not 
susceptible  of  allocation  to  any  specific  work  undertaken.  All  of 
these  applications  shall  be  submitted  in  triplicate  on  the  approved 
forms. 

It  is  proposed  that  costs  shall  be  determined  so  as  to  conform  to 
the  requirements  of  Contracts  3  and  4  and  the  certificates,  and  also 
to  conform  to  the  requirements  of  the  Uniform  System  of  Accounts. 
Therefore  to  the  end  that  charges  may  be  classified  as  required  by 
the  Uniform  System  of  Accounts,  no  Specific  Authorization  number 
shall  include  more  than  one  account. 

Under  each  such  Specific  Authorization,  however,  payments, 
credits,  compensations  or  concessions  of  whatsoever  character  hav- 
ing in  any  way  to  do  with  the  Cost  of  Construction  or  the  Cost  of 
Equipment  must  be  sufficiently  described  and  subdivided  so  as  to 
permit  readily  the  classification  according  to  Labor  and  materials, 
Eeal  Estate,  etc.,  etc.,  or  according  to  the  items  mentioned  in  the 
definitions  of  the  Cost  of  Construction  and  the  Cost  of  Equipment 
in  the  contracts  and  related  certificates.  Article  XXV  of  the  Con- 
tracts provides  that  the  Commission  may  from  time  to  time  adopt 
regulations  as  to  the  forms  of  vouchers  and  payrolls  which  the 
Lessee  shall  strictly  comply  with,  to  the  end  that  cost  data  can  at 
all  times  be  promptly  and  accurately  determined  and  the  property 
identified.  These  rules  and  schedules  indicate  the  forms  of  such 
vouchers,  etc.,  in  compliance  with  such  Article.  No  such  payment, 
credit,  compensation,  etc.,  will  be  determined  to  be  a  part  of  the 
Cost  of  Construction  or  Cost  of  Equipment  unless  sufficiently  de- 
scribed and  subdivided  as  prescribed  above  in  accordance  with  such 
rules  and  schedules. 

Under  each  General  Authorization  there  shall  be  as  many  Spe- 
cific Authorizations  as  may  be  necessary  to  classify  the  work  ac- 
cording to  the  Uniform  System  of  Accounts,  and  in  addition  each 
account  may  be  subdivided  into  such  separate  Specific  Authoriza- 
tions as  the  conditions  and  character  of  the  work  may  require.   The 


cost  under  such  Specific  Authorization  in  turn  will  be  subdivided 
as  hereinbefore  described,  so  as  to  cover  the  cost  items  in  accord- 
ance with  the  definitions  of  the  Cost  of  Construction  and  the  Cost 
of  Equipment  under  the  Contracts  and  certificates.  Thus,  each 
Specific  Authorization  will  form  the  basis  of  the  determinations 
and  certifications  in  detail  by  the  jpureaus  and  divisions  to  which 
the  responsibility  therefor  is  assigned.  Consequently,  the  En- 
gineer's determinations  will  be  compiled  from  the  Specific  Authori- 
zations ;  that  is  to  say,  the  Specific  Authorizations  become  the  foun- 
dation for  the  whole  system  of  determination. 

The  segregation  of  all  the  like  Specific  Authorizations  under 
the  Uniform  System  of  Accounts  classification  will  produce  a  de- 
termination in  accordance  with  the  Uniform  System  of  Accounts. 

Likewise,  the  segregation  of  all  the  like  items  of  the  Specific 
Authorizations,  subdivided  in  accordance  with  the  definitions  under 
the  contracts  and  certificates,  will  produce  the  Engineer's  deter- 
mination in  accordance  with  the  contracts  and  certificates. 

In  order  to  facilitate  the  checking  of  charges  by  the  proper 
bureau  or  division,  at  least  once  a  month  the  Company  shall  submit 
a  detailed  statement  of  the  charges  or  credits  incurred  under  each  of 
the  provisions  of  the  contract  and  the  certificates  for  each  classifica- 
tion of  such  charges. 

(IV)  Applications  for  General  Authorizations  shall  be  ad- 
dressed to  the  Chief  Engineer  of  the  Commission  and  sent  direct  to 
him. 

Applications  for  Specific  Authorizations  shall  be  addressed  to 
the  Chief  Engineer,  but  must  be  sent  to  the  head  of  the  bureau  or 
division  who  is  to  assign  and  check  such  Specific  Authorization. 
Such  bureau  or  division  head  after  assigning  a  number  to  the  Spe- 
cific Authorization  and  checking  it,  must  forward  the  same  to  the 
Chief  Engineer  for  his  signature  and  return  to  the  Company. 

Specific  Authorizations  will  be  numbered  in  series  by  each  bu- 
reau or  division  with  the  identifying  letter  of  such  bureau  or  divi- 
sion preceding  the  serial  number;  thus,  A201,  A210,  etc.,  for  the 
Bureau  of  Equipment  Inspection,  C300,  etc.,  for  Statistical  Bu- 
reau, etc.,  etc. 

The  Statements  of  Costs  classified  and  distributed  by  groups 
and  subdivisions  in  accordance  with  the  contracts  and  certificates, 


Table  I  for  the  Interborough  Rapid  Transit  Company, 
Table  II  for  the  New  York  Municipal  Railway  Corpo- 
ration, 
are  attached  hereto.  For  the  sake  of  brevity  and  convenience,  the 
groups  and  subdivisions  are  merely  indicated  in  these  tables.  It  is 
understood  that  the  exact  language  of  the  Contracts  and  Certifi- 
cates indicates  the  details  of  the  several  classifications. 

If  in  order  to  conform  with  the  requirements  of  its  organi- 
zation, the  Company  desires  to  use  another  designation  such  as  "Job 
Number,"  "Work  Order  Number"  or  "Authorization  Number"  for 
the  work  contemplated,  it  may  do  so  and  assign  such  work  order 
numbers  or  job  numbers  as  may  from  time  to  time  be  necessary. 
In  no  case,  however,  shall  work  under  more  than  one  "specific 
authorization"  issued  by  the  Commission  be  included  under  one 
Company  job  or  work  order.  Furthermore,  reference  shall  be  made 
under  such  Company  designation  to  the  Specific  Authorization 
number  of  the  Commission  and  on  the  application  to  the  Commis- 
sion for  such  Specific  Authorization,  reference  shall  be  made  to  the 
Company  designation. 

Adopted  by  Eesolution  of  the  Public  Service  Commission  for 
the  First  District,  October  17,  1913. 


TABLE   I. 

GROUP     AND     SUBDIVISION     DISTRIBUTION      OF     COSTS — INTERBOROUGH     RAPID 
TRANSIT    COMPANY. 

I.  For  the  Interborough  Rapid  Transit  Company  — Contract  3 — Distri- 
bution of  Costs  by  Groups  and  Subdivisions  will  be 

For  the  Railroad  and  the  physical  connections  with  the 
Existing  Railroads  for  Initial  Operation : 

(IA)  Cost  of  Construction. 
(Article  11-17) 

1.  Labor  and   Materials B 

2.  Real  Estate   D 

3.  Debt  Discount  and  Expense C 

4.  City's  Superintendence,  Engineering,  Etc. 

(a)  Engineering  Department, 

Salaries  and  Disbursements B 

(b)  Commission's  Salaries,  Disbursements 
and  Expenses,  Etc S 

5.  Lessees'  Superintendence B 

6.  Taxes C 

7.  Interest  C 

(IB)   Cost  of  Equipment. 
(Article  11-18) 

1.  Labor  and  Material A 

2.  Real  Estate  D 

3.  Debt  Discount  and  Expense C 

4.  Superintendence,  Engineering,  Etc.   (Lessees). A 

5.  Taxes    C 

6.  Interest C 

II.  For  tbe  Existing  Railroads 

(ICc)  Cost  of  Construction: 

1.  Labor  and  Materials E 

2.  Real   Estate D 

3.  Debt  Discount  and  Expense C 

4.  City's  Superintendence,  Engineering,  Etc. 

(a)  Engineering  Department, 

Salaries  and  Disbursements B 

(b)  Commission's  Salaries,  Disbursements 
and  Expenses,  Etc S 

5.  Lessees'  Superintendence E 

6.  Taxes  C 

7.  Interest  C 


(ICq)   Cost  of  Equipment: 

1.  Labor  and  Material A 

2.  Real   Estate    D 

3.  Debt  Discount  and  Expense C 

4.  Superintendence,  Engineering,  Etc.   (Lessees). A 

5.  Taxes C 

6.  Interest C 

III.  For   the   Interborough   Rapid   Transit   Company — Certificates — the 
Distribution  of  interests  by  groups  and  subdivisions  will  be — 

For  the  2nd,  3rd  and  9th  Ave.  Additional  Tracks— Certificate 

(Article  X) 

(IDc)  The  Actual  Cost  of  Plant  and  Structure: 

1.  Labor  and  Materials E 

2.  Real  Estate  D 

3.  Debt  Discount  and  Expense C 

4.  Taxes  and  Interest C 

5.  Superintendence,  Engineering,  etc. 

(Manhattan  Company)   E 

(IDq)  Actual  Cost  of  Equipment: 

1.  Labor  and  Material A 

2.  Real   Estate    .- D 

3.  Debt  Discount  and  Expense C 

4.  Taxes  and  Interest  C 

5.  Superintendence,  Engineering,  etc. 

(Manhattan  Company) A 

For  the  Webster  Avenue  Line,  8th  Ave.  and  162d  St.  Connection 

Queensboro  Bridge  Line  and  West  Farms  Subway  Connection — 

Certificate — 

(Article  XI) 

(IEc)  Actual  Cost  of  Plant  and  Structure: 

1.  Labor  and  Materials E 

2.  Real   Estate    D 

3.  Debt  Discount  and  Expense C 

4.  Taxes  and  Interest  C 

5.  Superintendence,  Engineering,  etc. 

(Manhattan  Company)   E 

(IEq)  Actual  Cost  of  Equipment: 

1.  Labor  and  Material A 

2.  Real   Estate    D 

3.  Debt  Discount  and  Expense C 

4-  Taxes  and  Interest  C 

5.  Superintendence,  Engineering,  etc. 

(Manhattan  Company) A 

8 


The  Engineer  is  not  required  under  the  certificates  to  make  deter- 
minations in  accordance  with  the  foregoing  groups  and  subdivisions  in 
this  Article  III  but  in  Article  IX  of  the  Interborough  3rd  Track  Certifi- 
cate and  in  Article  X  of  the  Interborough  Extension  and  Connection  Cer- 
tificate it  is  provided  that  the  Commission  shall  have  full  supervision 
over  all  Costs  under  the  Certificates,  therefore  it  is  proposed  to  pre- 
scribe the  same  regulations  for  the  control  of  such  Costs  as  are  required 
where  determinations  are  provided  for  under  the  contracts. 

IV.  In  order  to  provide  for  a  convenient,  uniform  and  simple  means  of 
expansion,  letters  shall  be  used  after  the  primary  group  designations 
as  follows : 

A  to  denote  Additions. 
X  "        "        Extensions. 
R  "        "        Replacements. 

By  means  of  these  three  letters  in  connection  with  the  primary 
group  designations  any  classification  can  be  provided,  as,  for  ex- 
ample : 

For  Additions: 

IAA — The  Railroad Cost  of  Construction 

IBA  Cost  of  Equipment 

ICcA — Existing  Railroads Cost  of  Construction 

ICqA  Cost  of  Equipment 

In  the  case  of  the  prefixes  to  the  above  items  in  I,  II,  III,  "I"  stands 
for  "Interborough"  and  the  second  letter  identifies  the  Group.  The 
small  numbers  under  each  group  correspond  to  the  subdivision  numbers 
in  Sections  14  and  15  of  Article  II  of  the  Contract  wherein  the  particu- 
lar item  is  defined,  for  example,  1A2  means  the  Cost  of  Real  Estate 
forming  a  part  of  the  Cost  of  Construction  of  the  Railroad  under  the 
Interborough  Contract,  or  Contract  3. 

V.  For  the  Interborough  Rapid  Transit  Company  the  Distribution  by 
Lines  will  be : 

Seventh  Avenue — Lexington. 
1.   (a)   Seventh  Avenue  Branch. 

1.  (b)   Lexington  Avenue  Branch. 

2.  Eastern  Parkway. 

3.  Steinway  Tunnel. 

4.  White  Plains  Road. 

5.  Park  Ave.-Lex.  Ave.  Connection. 

6.  Seventh  Ave.-Broadway  Connection. 

7.  Contract  No.  1. 

8.  Contract  No.  2. 

9.  Second  Ave.  additional  track. 

10.  Third  Ave.  additional  track. 

11.  Ninth  Ave.  additional  track. 

12.  Webster  Avenue. 

13.  Eighth  Avenue  and  162d  St.  Connection. 

14.  Queensboro  Bridge. 

15.  West  Farms  Subway  Connection. 


VI.     Cost  Groups  Apply  to  Lines 

IA        1 

V  la,  lb,  2,  3,  4,  5,  6. 

IB    ) 

ICc  \ 

7'8' 

ICq   ) 

IDc  ) 

[  9,  10,  11. 

IDq   ) 
IEc   i 

C  12,  13,  14,  15. 

IEq   ) 

TABLE  II. 

GROUP    AND     SUBDIVISION     DISTRIBUTION     OF    COSTS — NEW     YORK     MUNICIPAL 
RAILWAY  CORPORATION. 

I.  For  the  New  York  Municipal  Railway  Corporation — Contract  4 — Dis- 
tribution of  Costs  by  Groups  and  Subdivisions  will  be : 

For  the  Railroad  for  Initial  Operation : 
*(MA)   Cost  of  Construction. 
(Article  11-14) 

1.  Labor  and  Materials B 

2.  Real   Estate    D 

3.  Debt  Discount  and  Expense C 

4.  City's  Superintendence,  Engineering,  Etc. 

(a)  Engineering  Department, 

Salaries  and  Disbursements B 

(b)  Commission's  Salaries,  Disbursements 
and  Expenses,  Etc S 

5.  Lessees'   Superintendence    B 

6.  Taxes C 

7.  Interest  C 

(MB)   Cost  of  Equipment. 
(Article  11-15) 

1.  Labor  and  Materials A 

2.  Real   Estate    D 

3.  Debt  Discount  and  Expense C 

4.  Superintendence,  Engineering,  Etc. 

(Lessee)     A 

,5.  Taxes C 

6.  Interest  C 


*Preflx  "M"  indicates  New  York  Municipal  Railway  Co.,  and  following 
lettering  the  group  class. 

10 


II.  For  the  Reconstruction  of  the  Existing  Railways  for  Initial  Oper- 
ation. \ 

(MCc)  Cost  of  Construction: 
(Article  XIII) 

1.  Labor  and  Materials F 

2.  Real   Estate    D 

3.  Debt  Discount  and  Expense C 

4.  City's  Superintendence,  Engineering,  Etc. 

(a)  Engineering  Department, 

Salaries  and  Disbursements B 

(b)  Commission's  Salaries,  Disbursements 
and  Expenses,  Etc S 

5.  Lessees'  Superintendence F 

6.  Taxes C 

7.  Interest  C 

(MCq)  Cost  of  Equipment: 
(Article  XIII) 

1.  Labor  and  Materials V 

2.  Real   Estate    D 

3.  Debt  Discount  and  Expense C 

4.  Superintendence,  Engineering,  Etc. 

(Lessees)  A 

5.  Taxes C 

6.  Interest  C 

III.  For  the  Broadway,  Fulton  Street  and  Myrtle  Ave.  Additional  Tracks 
— Certificates. 

(MDc)  Actual  Cost  of  Plant  and  Structure: 
(Article  IX) 

1.  Labor  and  Materials F 

2.  Real  Estate  D 

3.  Debt  Discount  and  Expense C 

4.  Taxes C 

5.  Superintendence,  Engineering,  Etc. 

( Lessees )  F 

6.  Interest  O 

(MDq)  Actual  Cost  of  Equipment: 
(Article  IX) 

1.  Labor  and  Materials A 

2.  Real  Estate  D 

3.  Debt  Discount  and  Expense C 

4.  Taxes C 

5.  Superintendence,  Engineering,  Etc. 

(Lessees)     A 

6.  Interest C 


11 


For  the  Jamaica  and  Liberty  Avenue  Extensions — Certificate. 
(MEc)  Actual  Cost  of  Plant  and  Structure: 
(Article  IX) 

1.  Labor  and  Materials . . .  ^ F 

2.  Real   Estate    D 

3.  Debt  Discount  and  Expense C 

4.  Taxes C 

5.  Superintendence,  Engineering,  Etc. 

(Lessees) F 

6.  Interest  C 

(MEq)  Actual  Cost  of  Equipment: 
(Article  IX) 

1.  Labor  and  Materials A 

2.  Real   Estate    D 

3.  Debt  Discount  and  Expense C 

4.  Taxes C 

5.  Superintendence,  Engineering,  Etc. 

(Lessees)     A 

6.  Interest  C 

IV.  In  order  to  provide  for  a  convenient,  uniform  and  simple  means  of 
expansion,  letters  shall  be  used  after  the  primary  group  designa- 
tions as  follows : 

A  to  denote  Additions. 
X  "        "        Extensions. 
R  "        "        Replacements. 

By  means  of  these  three  letters  in  connection  with  the  primary 
group  designations  and  classifications  can  be  provided,  as,  for  ex- 
ample : 

For  Additions: 

MAA — The  Railroad Cost  of  Construction 

MBA  Cost  of  Equipment 

MCcA— Existing  Railroads Cost  of  Construction 

MCqA  Cost  of  Equipment 

Etc.,  etc. 

DISTRIBUTION  BY  LINES  AND  LOCALITIES. 

V.  City  Owned  Lines  (Groups  A  and  B) 

1.  Broadway-Fourth  Avenue. 

2.  Culver. 

3.  Fourteenth  St.-Eastern. 


12 


Reconstruction  Existing  Railroads   (Group  C) 

4.  Brighton  Beach,  Church  to  Malbone. 

5.  Brighton  Beach,  Neptune  to  Culver. 

6.  Myrtle  Avenue-Broadway  Connection. 

7.  Myrtle  Avenue-Fresh  Bond  Connection. 

8.  Sea  Beach. 

9.  Coney  Island  Terminal. 

10.  Yards,  Shops  and  Terminals. 

11.  Equipment. 

12.  Miscellaneous. 

13.  Fulton  St.  (other  than  Group  D) 

14.  Broadway  (other  than  Group  D) 

15.  Myrtle  Ave.  (other  than  Group  D) 

16.  Brighton  Beach   (General). 

17.  Lexington  Avenue. 

18.  Fifth  Avenue. 

19.  Canarsie. 

Additional  Tracks  Elevated  (Group  D) 

20.  Fulton  Street. 

21.  Broadway. 

22.  Myrtle  Avenue. 

23.  East  New  York. 

Elevated  Extension  (Group  E) 

24.  Liberty  Avenue. 

25.  Jamaica  Avenue. 

VI.  Cost  Groups  Apply  to  Lines 

MA      ) 

V  1,  2  and  3. 

MB      ) 

MCc     ) 

I  4  to  19  incl. 

MCq     J 

MDc     ) 

C 20  to  23  incl. 

MDq    ) 

MEc    ) 

I  24  and  25. 

MEq    ) 


13 


VC  35284 


